Finding Text
Assistance Listing Number 84.425 Education Stabilization Fund
Department of Education
North Dakota Department of Public Instruction
Turtle Mountain Band of Chippewa Indians
Special Tests and Provisions
2 CFR Part 200, Appendix II
Criteria
For construction contracts and subcontracts greater than $2,000 funded with federal dollars, the
District should verify prevailing wage rate clauses were included in the contract or subcontract
and for each week in which work was performed under the contract or subcontract the District
should monitor certified payroll registers to ensure contractors and subcontractors were paying
employees the prevailing wage rates.
Condition
The District did not provide the wage rate clauses to contractors. In addition, the District did not
obtain from contractors the certified payroll registers, nor did they perform testing to ensure
contractors were paying the prevailing wage rates.
Context
The District had one construction project carried over from the prior year in which wage rate
clauses were not provided, in addition the District did not obtain from contractors the certified
payroll registers, nor did they perform testing to ensure contractors were paying the prevailing
rates.
Cause
The District was unaware of the compliance requirements regarding the construction projects.
Effect
The District is not in compliance with Wage Rate Requirements, a part of the Special Tests and
Provisions.
Questioned Costs
Undeterminable.
Repeat Finding
See prior year finding 2022-003.
Recommendation
We recommend the District to review the wage rate compliance requirements as part of the
special tests and provisions of this program in the compliance supplement and to create and
implement a process of submitting prevailing wage rates to contractors as well as obtaining the
certified payroll registers to determine if contractors are in compliance.
Management’s Response
See corrective action plan